H&R Block Income Tax Course Exam
Questions & Answers8
The IRS requires every tax preparer to have a valid __________? - ANSWERS-PTIN - Preparer Tax
Identification Number
What is a PTIN? - ANSWERS-Preparer Tax Identification Number
What is the due date for filing federal income tax? - ANSWERS-April 15th
What is U.S. income tax considered progressive? - ANSWERS-Because it taxes a larger
percentage of income in higher-income taxpayers than on lower-income taxpayers.
What does IRS stand for? - ANSWERS-Internal Revenue Service - enforces the Internal Revenue
Code
Who are the 5 categories of professionals that can practice before the IRS? - ANSWERS-
Attorneys, CPS's, Enrolled Agents, Enrolled Actuaries, Enrolled Retirement Plan Agents
What can a "Tax Preparer" do as far as representing a taxpayer? - ANSWERS-May represent a
taxpayer before revenue agents, customer service reps, or similar officers and employees of the
IRS, including Taxpayer Advocate Service, only during an examination, if the paid tax return
preparer signed the tax return or claim for refund that is under examination.
a paid "tax preparer" CANNOT - ANSWERS--Represent a taxpayer before any of these IRS
officers: appeals, revenue, counsel, or similar officers and employees of the IRS.
-Provide tax advice other than advice necessary to prepare a return, a claim for refund, or other
document intended to be submitted to the IRS.
, What is "Circular 230"? - ANSWERS-Regulations Governing Practice before the Internal Revenue
Service.
What is "Circular 230", in greater detail? - ANSWERS-These rules require attorneys, those
qualified to practice as certified public accountants, enrolled agents, and other persons who
prepare tax returns and provide tax advice to conduct business with high ethical standards that
protect the taxpayers.
What is Form 1040? - ANSWERS-The current base form for individual income tax returns. *In
addition, numerous other forms and schedules are required to support the line entries on these
base forms.
What is Form 1040-SR? - ANSWERS-U.S. Tax Return for Seniors - Designed for taxpayers aged 65
and over. Same rules apply to the regular 1040. Differences are line numbers and SR has larger
print.
Income + Additional Income - Adjustments to income = - ANSWERS-Adjusted Gross Income
(AGI)
Tax Preparers who expect to file 11 or more Form 1040's during a calendar year SHALL use.... -
ANSWERS-IRS e-file (electronic filing). Only exception is if there is an exemption or approved
hardship waiver.
In Tax Law, there are two authorities, which are: - ANSWERS-Primary & Secondary
What is Primary Authority for tax issues? - ANSWERS-1. Internal Revenue Code (IRC)
2. Regulations issued by the Treasury Department
3. Judicial Decisions
Questions & Answers8
The IRS requires every tax preparer to have a valid __________? - ANSWERS-PTIN - Preparer Tax
Identification Number
What is a PTIN? - ANSWERS-Preparer Tax Identification Number
What is the due date for filing federal income tax? - ANSWERS-April 15th
What is U.S. income tax considered progressive? - ANSWERS-Because it taxes a larger
percentage of income in higher-income taxpayers than on lower-income taxpayers.
What does IRS stand for? - ANSWERS-Internal Revenue Service - enforces the Internal Revenue
Code
Who are the 5 categories of professionals that can practice before the IRS? - ANSWERS-
Attorneys, CPS's, Enrolled Agents, Enrolled Actuaries, Enrolled Retirement Plan Agents
What can a "Tax Preparer" do as far as representing a taxpayer? - ANSWERS-May represent a
taxpayer before revenue agents, customer service reps, or similar officers and employees of the
IRS, including Taxpayer Advocate Service, only during an examination, if the paid tax return
preparer signed the tax return or claim for refund that is under examination.
a paid "tax preparer" CANNOT - ANSWERS--Represent a taxpayer before any of these IRS
officers: appeals, revenue, counsel, or similar officers and employees of the IRS.
-Provide tax advice other than advice necessary to prepare a return, a claim for refund, or other
document intended to be submitted to the IRS.
, What is "Circular 230"? - ANSWERS-Regulations Governing Practice before the Internal Revenue
Service.
What is "Circular 230", in greater detail? - ANSWERS-These rules require attorneys, those
qualified to practice as certified public accountants, enrolled agents, and other persons who
prepare tax returns and provide tax advice to conduct business with high ethical standards that
protect the taxpayers.
What is Form 1040? - ANSWERS-The current base form for individual income tax returns. *In
addition, numerous other forms and schedules are required to support the line entries on these
base forms.
What is Form 1040-SR? - ANSWERS-U.S. Tax Return for Seniors - Designed for taxpayers aged 65
and over. Same rules apply to the regular 1040. Differences are line numbers and SR has larger
print.
Income + Additional Income - Adjustments to income = - ANSWERS-Adjusted Gross Income
(AGI)
Tax Preparers who expect to file 11 or more Form 1040's during a calendar year SHALL use.... -
ANSWERS-IRS e-file (electronic filing). Only exception is if there is an exemption or approved
hardship waiver.
In Tax Law, there are two authorities, which are: - ANSWERS-Primary & Secondary
What is Primary Authority for tax issues? - ANSWERS-1. Internal Revenue Code (IRC)
2. Regulations issued by the Treasury Department
3. Judicial Decisions
